Am I concerned?
Yes. The micro-entrepreneur status is France's simplified regime for sole traders. The DGFiP (French tax authority) is clear in its leaflet for micro-businesses: you are concerned by the reform whether or not you charge VAT, as long as you carry out an economic activity on a regular and independent basis.
The franchise en base (VAT exemption scheme for small businesses, article 293 B of the CGI, the French tax code) means you do not pay VAT, but you remain a taxable person (assujetti). The reform targets taxable persons. Neither the tax or social regime of the micro-business nor your turnover changes that.
The one exception: operations that are VAT-exempt and exempt from invoicing, such as care provided by a health professional, are outside the system. If that is your case, read our article on liberal and healthcare professions.
The timeline: two dates
| Date | What you must do |
|---|---|
| Since 1 September 2026 | Be able to receive your suppliers' e-invoices, through a plateforme agréée (approved platform, accredited by the French tax authority) |
| By 1 September 2027 at the latest | Issue invoices to French business clients electronically, and send your e-reporting data |
Until September 2027, you can keep invoicing as today, for example as PDFs. You can also start earlier, voluntarily: as long as you are not obliged, you can send all or part of your invoices in the format you choose. Starting to issue early does not oblige you to start e-reporting before September 2027.
Watch the first date, which is often forgotten: if a supplier (energy, phone, web hosting, equipment) sends you an e-invoice, you must be able to receive it, even if you issue none yourself.
VAT exemption and the 293 B mention
Nothing changes for VAT itself. Your e-invoices will still carry the mention "TVA non applicable, article 293 B du CGI" (VAT not applicable).
For reference, the 2026 thresholds for the franchise en base, according to Service-public (the official French business portal):
| Activity | Threshold (previous year's turnover) | Higher threshold (current year) |
|---|---|---|
| Sales of goods, catering, accommodation | €85,000 | €93,500 |
| Services and liberal professions | €37,500 | €41,250 |
| Lawyers (regulated activity) | €50,000 | €55,000 |
If you exceed the higher threshold during the year, the exemption stops from the day it is exceeded: your invoices must then include VAT.
The reform also adds new invoice details, including your business client's SIREN (9-digit French company ID) and the category of the operation (supply of goods, services, or both). Details are in our article on mandatory invoice details in France.
What changes depending on your clients
| Your client | From September 2027 at the latest |
|---|---|
| Business or self-employed person established in France (with a SIREN) | E-invoice through your approved platform |
| Private individual | Invoice delivered as today; your platform reports your daily sales total |
| Client established abroad | Invoice delivered as today; data reported invoice by invoice |
Under the franchise en base, transaction data (sales to individuals, operations with foreign clients) is sent every two months, by calendar two-month period. If you sell services, your receipts are also reported every two months: this is payment-data e-reporting. For an e-invoice, you simply set the status "Encaissée" (collected) when the client pays.
If you only work with private individuals, you will issue no e-invoices, but you still need a platform: to receive your suppliers' invoices and for e-reporting.
Which platform, and what does it cost?
All e-invoices go through an approved platform; the official list is published on impots.gouv.fr. According to the DGFiP, you have three options:
- your current software is itself an approved platform: it may include e-invoicing, with or without extra cost;
- your software is not an approved platform: check that it is a solution compatible, meaning it meets the reform's requirements and is connected to at least one approved platform;
- you have no software: you can enter your invoices directly on an approved platform.
On cost, the French state chose not to create a free public platform. But the DGFiP says that on 1 August 2026, more than ten of the 150 approved platforms offered free or no-extra-cost services covering the essential needs of the smallest businesses. Compare against your real needs: number of invoices, reception only or issuing, e-reporting, reminders, bank link. Our article on choosing an approved platform helps you sort them, and our pricing is public.
The penalties
- Invoice that should have been electronic and was not: €50 per invoice, up to €15,000 a year (article 1737 of the CGI).
- No platform for receiving invoices: formal notice, then a €500 fine after three months, then €1,000 for each further three-month period without compliance.
- E-reporting data not sent: a fine per missing transmission, up to €15,000 a year (article 1788 D of the CGI).
No fine for a first offence (in the current year and the three previous years) corrected spontaneously or within 30 days of the tax authority's first request. And during the start-up phase, the DGFiP has said it will not sanction businesses facing difficulties that are on a serious path to compliance. Keep a record of what you have done.
The micro-entrepreneur's checklist
- Choose an approved platform for receiving invoices from the official list, if not done yet.
- Check that your invoicing tool is an approved platform or a compatible solution, or plan to invoice on the platform.
- Collect the SIREN of your French business clients.
- Keep the mention "TVA non applicable, article 293 B du CGI" on your templates.
- Identify your sales to individuals and abroad: they will go into e-reporting every two months.
- Run a test e-invoice with a business client before September 2027.
Frequently asked questions
I am an auto-entrepreneur without VAT: must I issue e-invoices?
Yes, for business clients established in France, by 1 September 2027 at the latest. A business under the franchise en base charges no VAT but remains a taxable person, so the reform applies. Since 1 September 2026, you must also be able to receive e-invoices.
I only work with private individuals: am I concerned?
Yes, but not by issuing e-invoices. You must be able to receive your suppliers' e-invoices, and from September 2027 your platform will send, every two months, your daily sales totals and, for services, your receipts.
Do I need to buy software?
No. The DGFiP points out that you can enter your invoices directly on an approved platform, and that some offer free or low-cost services that are enough to meet the obligations.
Is the 293 B mention still required?
Yes. Your invoices, electronic or not, keep the mention "TVA non applicable, article 293 B du CGI" for as long as you benefit from the exemption.
Can I keep sending PDFs until 2027?
Yes, until 1 September 2027 at the latest. A PDF is not an e-invoice under the reform, but as long as you are not obliged to issue e-invoices, you can invoice as today.
Sources
- DGFiP — Leaflet "La facturation électronique pour les microentreprises" (e-invoicing for micro-businesses, May 2026) (impots.gouv.fr)
- DGFiP — Fiche 2: "Mon entreprise sera-t-elle obligée de facturer électroniquement ?" (October 2026) (impots.gouv.fr)
- DGFiP — FAQ "Je découvre la facturation électronique" (version of 01/09/2026) (impots.gouv.fr)
- DGFiP — "Tout savoir sur la facturation électronique" (cost, free offers) (impots.gouv.fr)
- DGFiP — Fiche 9: what equipment does my business need? (October 2026) (impots.gouv.fr)
- DGFiP — E-invoicing: practical start-up guide at 1 September 2026 (impots.gouv.fr)
- Entreprendre.Service-Public.fr — Franchise en base de TVA (2026 thresholds) (entreprendre.service-public.gouv.fr)
- Entreprendre.Service-Public.fr — E-invoicing: sanctions are evolving (20/02/2026) (entreprendre.service-public.gouv.fr)
- impots.gouv.fr — List of approved platforms (impots.gouv.fr)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.